Biya v. The Queen, 2020 TCC 113

JurisdictionFederal Jurisdiction (Canada)
Citation2020 TCC 113
CourtTax Court (Canada)
Date13 October 2020
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1 practice notes
  • 3792391 Canada Inc. v. The King, 2023 TCC 37
    • Canada
    • Tax Court (Canada)
    • 8 Marzo 2023
    ...for the Appellant submitted that the determination of residence can be complex and referred to this Court’s decision in Biya v R, 2020 TCC 113, as an illustration of all the factors that a court might consider in determining residence. In considering the factors relevant to the parti......
1 cases
  • 3792391 Canada Inc. v. The King, 2023 TCC 37
    • Canada
    • Tax Court (Canada)
    • 8 Marzo 2023
    ...for the Appellant submitted that the determination of residence can be complex and referred to this Court’s decision in Biya v R, 2020 TCC 113, as an illustration of all the factors that a court might consider in determining residence. In considering the factors relevant to the parti......

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